U.S. · Tax forms
Form 8829 line 22, other expenses.
The catch-all for home operating costs, and what does not belong on this form at all.
Line 22 takes any 2025 operating expenses of the home not included on lines 9 through 21. Put direct expenses (benefiting only the business part) in column (a) and indirect expenses (running the whole home) in column (b). Costs unrelated to using the home, such as salaries, supplies or advertising, stay on Schedule C.
Look up a line 22 situation
Result
Direct, indirect and what stays off Form 8829
| Item | Meaning | What the IRS says |
|---|---|---|
| Line 22 | Other expenses | Any 2025 operating expenses not included on lines 9 through 21 |
| Column (a) | Direct expenses | Benefit only the business part of your home, such as painting or repairs made to the specific area or rooms used for business; enter 100% |
| Column (b) | Indirect expenses | For keeping up and running the entire home; generally enter 100%, and the form multiplies the total by the line 7 business percentage |
| Exception | Different business share | If the business share of an indirect expense differs from line 7, enter only the business part in column (a) and leave column (b) blank |
| Line 23 | Add lines 16 through 22 | Sum of excess mortgage interest and taxes, insurance, rent, repairs, utilities and other expenses |
| Line 24 | Line 23 column (b) × line 7 | Business part of indirect expenses |
| Not on Form 8829 | Salaries, supplies, advertising | Deductible elsewhere on Schedule C because they are not allocable to business use of the home |
Where the IRS gives an example
If your electric bill is $800 for lighting, cooking, laundry and television, you reasonably estimate $300 is for lighting, and you use 10% of your home for business, you enter $30 on line 21 in column (a) and make no entry on line 21 in column (b). The same method applies to any indirect expense whose business share is not simply your line 7 percentage.
Lines 18 through 21 first
Insurance (18), rent (19), repairs and maintenance (20) and utilities (21) have their own lines. Line 22 is for operating expenses of the home that do not fit those lines or lines 9 through 11.
Limits still apply
Line 26 adds line 23 column (a), line 24 and the line 25 carryover. Line 27 limits the allowable amount to the smaller of line 15 or line 26. Operating expenses over the limit carry over to next year on line 43.
Worked example
Maya uses 10% of her home for business (line 7). She paid $600 for pest control that benefited the whole house, with no line of its own. She enters $600 on line 22 in column (b); the form multiplies it by 10% on line 24 and the business part is $60. A $300 repair that only touched her office floor would go in column (a) on line 20 at 100%. Names and figures are made up.
More line pages in this set
Related lines: Form 8829 Line 8, Form 8829 Line 11, Form 8829 Line 41.
Sources
- Instructions for Form 8829 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 8829 (2025): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition of Form 8829 and its instructions (page last reviewed or updated April 30, 2026). Line numbers and dollar limits are those printed in the 2025 form and instructions and can change by year. Names in worked examples are made up.
Frequently asked questions
What goes on Form 8829 line 22?
Any 2025 operating expenses of the home that are not included on lines 9 through 21.
What is the difference between columns (a) and (b)?
Column (a) is for direct expenses that benefit only the business part of the home. Column (b) is for indirect expenses of keeping up and running the whole home, which are multiplied by the business percentage on line 7.
Can I put salaries or advertising on Form 8829?
No. The instructions say expenses not allocable to the business use of the home, such as salaries, supplies and advertising, are deductible elsewhere on Schedule C.
What if an indirect expense has a different business share than line 7?
Enter only the business part in column (a) and leave column (b) for that line blank.
What happens to expenses over the limit?
Operating expenses that are not allowed because of the limit are carried to next year on Part IV, line 43.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.